Source: All England Reporter
Publisher Citation: [2002] All ER (D) 175 (Jul)
Court: Court of First Instance of the European Communities (Third Chamber)
Judge:

Judges Jaeger (President), Lenaerts and Azizi

Judgment Dates: 11 July 2002

Catchwords

European Community - Customs and excise - Duties - Imported goods - Post clearance recovery of customs duties - Community allocating preferential customs treatment to imports of certain goods certified as being of Indian origin - Trader importing colour television sets from India - India withdrawing certificates of origin - Commission seeking post clearance recovery of customs duties - Trader seeking remission of import duties on basis of 'special situation' - Commission decision rejecting application - Whether decision vitiated by infringement of rights of defence and manifest error of assessment in considering existence of 'special situation - Council Regulation (EEC) 1430/79, art 13(1).

The Case

The Court of First Instance of the European Communities dismissed an application for annulment of Commission Decision REM 14-98 which found that the remission of import duties due from the applicant in respect of television sets imported from India was not justified. The application was dismissed on the grounds that that applicant had failed to show either a failure to observe the rights of the defence, or a manifest error of assessment in applying art13(1) of Council Regulation (EEC) 1430-79 (on the repayment or remission of import of export duties).

Practice Areas

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